What I am stating is that the profits from book sales is a matter between the Estate and the publisher and is something that is likely already provided for in existing contracts. The Estate is doubtless automatically seeing increased royalties from book sales; however, if that is not the case then the issue is with the publisher, not the film studio. It has nothing to do with the films.

Yes, the Tolkien Estate should be receiving agreed upon percentages from the films' profits. Hollywood accounting is often suspect and there is a long-standing tendency to hide profits so as not to have to abide to written agreements. "Good and ill have not changed since yesteryear; nor are they one thing among Elves and Dwarves and another among Men. It is a man's part to discern them, as much in the Golden Wood as in his own house." - Aragorn